The following are summary cash transactions that occurred during the year for Hilliard Healthcare Co. (HHC): Cash received from: Customers Interest on notes receivable Collection of notes receivable Sale of land Issuance of common stock Cash paid for Interest on notes payable Purchase of equipment Operating expenses Dividends to shareholders $860,000 32,000 300,000 60,000 400,000 38,000 220,000 540,000 50,000 Prepare the cash flows from investing and financing activities sections of HHC's statement of cash flows. (Amounts to be deduct should be indicated with a minus sign.) Cash Hows from investing activities: Net cash flows from investing activities Cash flows from financing activities: Net cash flows from financing activities